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House bill · H.R. 998 (119th Congress)

Internal Revenue Service Math and Taxpayer Help Act

U.S. House of Representatives

Latest action Nov 25, 2025

Sponsor: Randy Feenstra (U.S. Representative, IA-4, Republican)

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From Congress.gov and official rosters. This record was last updated Jul 30, 2026. About our data

Summary

Internal Revenue Service Math and Taxpayer Help Act This act requires the Internal Revenue Service (IRS) to provide specific information on a notice related to a math or clerical error, send a notice related to an abatement of taxes assessed due to a math or clerical error, provide procedures for requesting such an abatement, and implement a pilot program for sending notices of a math or clerical error. Under the act, a notice sent by the IRS regarding a math or clerical error must include a clear description of the error, including the type of error and the specific federal tax return line on which the error was made; an itemized computation of adjustments required to correct the error; the telephone number for the automated transcript service; and the deadline for requesting an abatement of any tax assessed due to the error. Further, the act requires the IRS to send a notice related to an abatement of tax assessed due to a math or clerical error that clearly describes the abatement and includes an itemized computation of adjustments to be made to the items described in the notice of the error. This act also requires the IRS to provide procedures for requesting in writing, electronically, by phone, or in person an abatement of tax assessed due to a math or clerical error; implement a pilot program to send notices of a math or clerical error by certified or registered mail; and report to Congress certain information about the pilot program.

Summary from the Congressional Research Service. How we handle summaries

Where it stands

Signed into law.

  1. Introduced
  2. In committee
  3. Up for a vote
  4. Passed one chamber
  5. Passed
  6. Enacted

Committee

House Committee on Ways and Means · U.S. House of Representatives

Also referred to Senate Committee on Finance · U.S. Senate.

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Cosponsors

1

Cosponsors listed on Congress.gov, shown A to Z.

  • Democratic1

Shown in neutral colors by design; Agora is non-partisan.

Recorded votes

No recorded roll-call vote. Bills passed by voice vote or unanimous consent leave no member-level record.

Related bills

As identified by Congress.gov.

Full history

  1. Nov 25, 2025

    Enacted

    Became Public Law No: 119-39.

  2. Nov 25, 2025

    Enacted

    Became Public Law No: 119-39.

    U.S. House

  3. Nov 25, 2025

    Sent to the executive

    Presented to President.

    President

  4. Nov 25, 2025

    Signed

    Signed by President.

    President

  5. Oct 23, 2025

    Message on Senate Action Sent to the House.

    Message on Senate action sent to the House.

    U.S. Senate

Show full history (15 earlier events)
  1. Oct 20, 2025

    Passed a chamber

    Passed Senate without amendment by Unanimous Consent. (consideration: CR S7168-7169)

    U.S. Senate

  2. Oct 20, 2025

    Senate Committee on Finance Discharged by Unanimous Consent.

    Senate Committee on Finance discharged by Unanimous Consent.

    U.S. Senate

  3. Oct 20, 2025

    In committee

    Senate Committee on Finance discharged by Unanimous Consent.

    U.S. Senate

  4. Apr 1, 2025

    Sent to the executive

    Received in the Senate and Read twice and referred to the Committee on Finance.

    U.S. Senate

  5. Mar 31, 2025

    Considered Under Suspension of the rules. (consideration: cr H1348-1349)

    Considered under suspension of the rules. (consideration: CR H1348-1349)

  6. Mar 31, 2025

    Debate - the House Proceeded With Forty Minutes of Debate on H.R. 998.

    DEBATE - The House proceeded with forty minutes of debate on H.R. 998.

    U.S. House of Representatives

  7. Mar 31, 2025

    Passed a chamber

    Motion to reconsider laid on the table Agreed to without objection.

  8. Mar 31, 2025

    Passed a chamber

    Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H1348-1349)

    U.S. House of Representatives

  9. Mar 27, 2025

    Placed on the Union Calendar, Calendar No. 29.

  10. Mar 27, 2025

    Reported out of committee

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-42.

  11. Feb 12, 2025

    Committee vote

    Committee Consideration and Mark-up Session Held

  12. Feb 12, 2025

    Reported out of committee

    Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 43 - 0.

  13. Feb 5, 2025

    Introduced

    Introduced in House

    U.S. House of Representatives

  14. Feb 5, 2025

    Introduced

    Introduced in U.S. House

    U.S. House

  15. Feb 5, 2025

    Referred to committee

    Referred to the House Committee on Ways and Means.

    U.S. House of Representatives

Read the record